REVENUE MEMORANDUM CIRCULAR NO. 44-2020 issued on April 17, 2020 prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) due to the continuing implementation of the Enhanced Community Quarantine (ECQ).
The issued electronic copies of VCs and VICs shall remain valid only until August 30, 2020, and shall be renewed within thirty (30) calendar days from the lifting of the ECQ following the same requirements and procedures set forth under Revenue Memorandum Order No. 10-2019.
All business establishments shall grant a point-of-sale VAT exemption upon presentation by the concerned Resident Foreign Missions (RFM) personnel and their dependents of the electronic copies of VCs and VICs and his/her Department of Foreign Affairs (DFA)-issued electronic copy of Certification of Accreditation or a valid DFA Protocol ID. For RFM, its duly authorized representative shall present his/her Identification Card and Special Power of Attorney or authorization letter upon each purchase, in addition to the VC issued to the RFM.